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With the rapid development of technology, it benefits us in facilitating work in various fields. One example today is the use of modern technology in optimizing business processes. Information is one of the important assets for the Company in carrying out its business processes. With the rapid development of information technology also resulting in faster data movement, this must be used to help the Company in obtaining information quickly, precisely, effectively and efficiently. This is also evidenced by the increasing number of pioneering industries from small to large industries that are developing today. One of them is PT. XYZ. Of course, as a pioneering company, it requires a number of optimizations in its business process activities, one of which is reporting and recording. Because assets are one of the important elements in the Company's productivity, it is necessary to monitor the condition of assets regularly. The company still uses a manual asset damage reporting system using Whatsapp. Of course, this is less effective and efficient in the process, especially in recording activities to report damage to existing assets. Therefore, this study was conducted to help optimize the existing asset damage reporting system. From the results of the research, it can be seen using current technology, it can help optimize the reporting of damage to the Company's assets with the help of Google Sheets as its main database and Appsheet as a simple application for filling out reports.    

This research aims to find out what form of legal protection there is for consumer data who make loans through online applications in Gorontalo and to find out what efforts consumers can take if there is a dispute with the lender regarding leakage of consumer data. This research is empirical normative legal research conducted at the Gorontalo Regional Police and victims of data misuse by online loans. Primary data and secondary data obtained through library research and field research were then analyzed qualitatively. The research results show that the form of legal protection for consumer data who make loans through online applications in Gorontalo is carried out in three forms, namely: first, protection through regulations, namely in the Personal Data Protection Law, the Consumer Protection Law, and Article 1338 of the Civil Code. Second, protection through law enforcement efforts carried out by the police, as well as preventing misuse of data through legal education as a form of preventive legal protection. Meanwhile, efforts that consumers can take if there is a dispute with a lender regarding leakage of consumer data are legal action taken by the police through reporting complaints from the public to investigations that follow up on complaints from the public, and monitoring and taking action carried out by the OJK as parties who carry out activities regarding the implementation of non-bank banking institutions such as online loans. 

The National Zakat Amil Agency is a zakat management organization formed by the government, consisting of elements of the community and government with the task of collecting, distributing and utilizing zakat in accordance with religious provisions. The Jambi City National Zakat Amil Agency (BAZNAS) carries out the task of managing zakat at the city level. This research aims to analyze zakat management which consists of planning, collecting, distributing, utilizing, reporting and supervising zakat in the Jambi City Baznas, to find out the obstacles that exist in the zakat management process in the Jambi City Baznas, and to find out the benefits after the community receives financial assistance. zakat from Baznas Jambi City. This research uses a descriptive qualitative method. To reveal this problem in depth and comprehensively, the author collected data by means of observation, interviews, documentation and triangulation. The results of the research show that, the implementation of zakat management at Baznas Jambi City is in accordance with management theory, where in management theory management consists of planning, collection, distribution, utilization, reporting and supervision. The implementation of zakat management at the Jambi City Baznas has met the standards of this management theory. So the implementation of zakat management at Jambi City Baznas is good, even though zakat funds are still lacking, Jambi City Baznas continues to distribute zakat funds to those in need so that the benefits of zakat funds in Jambi City can be felt by the community as intended by the zakat law.

This research aims to find out how ecopedagogy is implemented in elementary school learning to increase environmental awareness and student involvement. This article was prepared using the systematic literature review (SLR) method. Searches were carried out using Google Schooler. In the initial stage of the journal search, 235 journal articles were obtained with a time limit, namely from 2014 to 2023. The procedure for searching and selecting articles in this study used preferred reporting items for systematic reviews & meta-analyses (PRISMA). Ecopedagogy discusses three main areas, namely technical ecoliteracy , critical ecoliteracy, and cultural ecoliteracy. The implementation of ecopedagogical integration in elementary school management which aims to instill environmental character values ​​from generation to generation can be carried out in several forms, namely integration in the curriculum and learning by including an understanding of ecology in the subjects or materials taught and the application of methods or media. Environmentally caring character education aims to instill values ​​and awareness of the environment in students. Case studies of the application of ecopedagogy in education show that it can be applied through digital media and multi-dominant learning to develop cognitive, psychomotor and environmental awareness. Barriers to implementing environmentally caring character education in schools include internal factors such as students' bad habits and lack of knowledge, as well as external factors such as inadequate learning support equipment and lack of cooperation between teachers and parents. Collaboration between teachers, students, parents, and the community is essential for successful implementation.

The research focuses on analyzing one part of a speech act, especially illocutions. The author analyzes how illocutions are used in a certain context in the video "Merdeka Belajar" on the Indonesian Ministry of Education and Culture's YouTube channel. The research aims to analyze the use of illocutionary speech acts in the video "Merdeka Belajar" on the Indonesian Ministry of Education and Culture's YouTube channel, with a focus on the illocutionary theory developed by J. L. Austin, which includes five main forms; representative (assertive), commissive, directive, expressive, and declarative. Research was conducted to better understand how messages and communication are conveyed in the context of the video. This research combines methodological and theoretical approaches. From a methodological aspect, the research applies qualitative methods with descriptive analysis. Theoretically, research is related to the field of pragmatics. The type of research used is a pragmatic study that uses qualitative descriptive methods which include examining documents, listening, and taking notes as data collection tools. The technique for collecting data was carried out using SBLC techniques and recording. Apart from that, the research also used the distribution and matching method for data analysis. This research is useful for knowing how to classify speech acts and increasing knowledge in the field of pragmatics, especially in illocutionary speech acts. In the results of data analysis, 41 data were found from various types of illocutionary speech acts. The number of data for each speech act, namely assertive, is 22 data, directive 7 data, declarative 2 data, commissive 1 data, and expressive 9 data. Based on the research results, the variety of speech acts that are often used in speech on the Indonesian Ministry of Education and Culture's YouTube channel videos are assertive speech acts. The assertive speech acts that appear in the video are statements stating, opinions, showing, reporting, speculating, mentioning, and asserting.

The aim of this research is to describe the implementation of educational financial management in the aspects of planning, implementation, evaluation and accountability of educational finances at Al-Manar Galur Muhammadiyah Middle School. At Muhammadiyah AL-Manar Galur Middle School, financial management is an urgent matter because education faces obstacles in managing limited funds and budgets. Al-Manar Galur Muhammadiyah Middle School often faces limited financial resources, but has an obligation to improve the facilities and quality of education. Setting the budget in detail and systematically Al-Manar Galur Middle School needs to make arrangements so that every expenditure can be properly accounted for. Good financial management at AL-Manar Galur Middle School can help the institution provide student infrastructure and change education for the better. Managing finances effectively can contribute to increasing the efficiency of using funds, controlling expenses and transparent financial reporting.

Increasing the volume of waste is still a crucial issue in various regions, considering that the dense activity of people outside the home makes it difficult to manage waste. Factors that often occur are people's habits and mindset regarding the existence of waste, namely that the product cannot be reused. For this reason, there is a need for waste activities or programs through Corporate Social Responsibility (CSR) within the community such as a waste bank (Bank Sandi) which is the formation of cooperation with stakeholders which aims to manage organic and inorganic waste, provide income to the community, form independence and community empowerment in processing waste. This research aims to find out the stages in implementing CSR, find out the supporting and inhibiting factors in implementing CSR and find out the obstacles in implementing CSR for the residents of Tegal Bunder Village. The method used is qualitative with a case study approach. The research results explain that the stages of CSR implementation are planning, implementation, evaluation and reporting. The supporting factors are company commitment and the inhibiting factors are technical issues, infrastructure for collection and sorting, changing behavior, and no continuous implementation (regulations already exist). And the obstacles in implementing CSR that occur in Tegal Bunder Subdistrict are time segregation, selling to collectors, no involvement of residents, and place. The Corporate Social Responsibility (CSR) program through Bank Sandi has been running well in accordance with the laws and regulations regarding the Company in the form of a commitment carried out by the company on an ongoing basis with the involvement of industry, universities, government and the community.  

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

This research examines village financial management in Bluri Village based on Minister of Home Affairs Regulation Number 20 of 2018 in Bluri Village, Solokuro District, Lamongan Regency. The aim of this research is to determine the implementation of village financial management. This research method uses descriptive qualitative, the researcher uses a case study approach in Bluri Village, where the research informants are village officials. Observation, interviews, and document study are the data collection methods used in this research. Data analysis includes data organization, which is done by organizing the data that has been collected during the research so that it is neater. The conclusion of this research is that the implementation of village financial management in Bluri Village is broadly in accordance with Minister of Home Affairs Regulation Number 20 of 2018 starting from the planning, implementation, administration, reporting and accountability processes, although there are several things that are still not in accordance with the target time.

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.

This research aims to analyze the implementation of public services, the prevailing bureaucracy and the suitability of the computerized service system when viewed from the principles of good governance at the Wonokromo Kora Subdistrict Office, Surabaya. The research method used is a qualitative descriptive approach. The required research data collection was 6 informants consisting of 4 sub-district staff and 2 community recipients of public services. The data analysis techniques used are data collection, data triangulation, data reduction, and data presentation. The results of the research found that the Wonokromo Subdistrict Office, Surabaya City, in carrying out its services, has not fully implemented the principles of good governance, and reporting on public servants has not been fully transparent because it requires permission from the District first and certainty of when residents can collect files or the results of the service are sometimes not fully implemented.

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.

Counseling, Mentoring and Empowerment are activities to increase community participation in meeting life's needs to resolve problems experienced by the community. Activities are carried out through the Real Work Lecture (KKN) program, which is a community service-based activity to increase student empathy for the conditions of society and the environment. Science KKN is carried out in Kemlagi District, Mojokerto Regency using service methods such as counseling, training and group mentoring. The results show that there is a positive response from village stakeholders and high active participation from the community, including taking part in an extension program with four activities, namely structuring Village Administration, Legal Awareness, Empowering MSMEs, and Learning Innovation. Apart from that, there are several outputs produced: (1) Strengthening data recording, archiving and reporting Village finances correctly (2) Increasing order, peace, security and justice in Village social life (3) Development of quality, competitiveness and added value of production home and halal certification (4) There has been an increase in discipline and participation in the teaching and learning process in an orderly and structured manner.

This research aims to determine the management of village funds in Wading Village, Sidayu District, Gresik Regency when viewed from the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018. This research is qualitative research with a focus on using descriptive analysis. Data collection methods include observation, interviews and documentation with related parties regarding the implementation of village fund management which includes planning, implementation, administration, reporting and accountability. The results of the research show that the financial management planning process in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. There is only one provision that is not in accordance, namely in Article 32 paragraph (3) where the RAPBDes is agreed together with the BPD, namely in October of the current year , while Wadeng Village is still experiencing delays in obtaining a collective agreement, namely in December due to several activities that hinder the plan. The implementation process, administration, reporting and accountability for financial management in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018.   Keywords: Permendagri Number 20 of 2018, Village Fund Management, Village Government.

This research focuses on the role of leadership rooted in Pancasila values in shaping competitive organizations. The research methodology employs SLR to assess literature related to this concept. The steps of SLR, starting from formulating research problems, developing review protocols, searching for literature, screening inclusions, assessing literature quality, to reporting findings, are detailed. The research findings highlight various aspects of leadership, the leader's role in organizational transformation, leadership styles, Pancasila values, and the concept of competitiveness within organizations.

The COVID-19 pandemic has presented multidimensional challenges for Indonesia, requiring holistic government policies to maintain public health and restore the economy. This journal aims to formulate effective and sustainable government regulatory policies since the pandemic until the present. On the economic recovery side, this policy includes direct financial assistance to workers and MSMEs, as well as ease of financing to encourage economic growth. Increasing investment is a key strategy with the formation of an investment coordination team. Regular monitoring and evaluation will be implemented through a real-time reporting system to ensure policy effectiveness. This research uses quantitative methods with a cross sectional design. The sampling technique in this research is incidental sampling. It is hoped that this journal can become a basis for the government and related stakeholders in formulating policies that are adaptive and responsive to changing pandemic conditions. With joint support, it is hoped that Indonesia can move towards a sustainable and resilient recovery through measurable and well-planned policies.

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in  Bandar Lampung.

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.